General information on governance and
management of nonprofit organizations:
- Alliance for Nonprofit Management – A professional association that seeks to improve the management and governance capacity of nonprofits.
- Guidestar – An information service that collects, organizes and presents financial data and board and staff data about U.S. nonprofit organizations.
- The NonProfit Quarterly – An independent news organization that provides advice and opinions about nonprofit organizations and democratic activism.
- Third Sector New England – An organization that provides management and leadership resources to non-profits.
- Independent Sector – A coalition of nonprofits, foundations, and corporate giving programs that works on federal policy issues that affect the nonprofit and philanthropic sector.
- BoardSource, Inc. – A national organization that works to strengthen nonprofit board leadership, offering a board support program, diagnostic tools, educational programs and resources, and consulting services to strengthen board performance.
- Charity Navigator – A national organization that evaluates and rates charities and provides information to prospective donors.
- European Union General Data Protection Regulation (GDPR) – The GDPR is a regulation that was enacted to harmonize data privacy laws across Europe and protect the data privacy of European Union (EU) and European Economic Area (EEA) citizens. Any US-based organization that processes or holds “personal data” of individuals who reside in the EU or EEA needs to comply with the GDPR, even if the organization does not have a business presence within the EU.
Information focused on Massachusetts nonprofits:
- Massachusetts Nonprofit Network – An organization with a mission to strengthen The Commonwealth of Massachusetts through nonprofit advocacy, capacity-building, and public awareness.
- Guide for Board Members of Charitable Organizations – A publication of the Massachusetts Attorney General’s Office that provides guidance to nonprofit Board members in carrying out their responsibilities.
Internal Revenue Service:
- Applying for Tax-Exempt Status – Application, information, and training tools.
- IRS Charitable Contributions: Substantiation and Disclosure Requirements – Easy to read guidance on the federal tax law for organizations that receive tax-deductible charitable contributions and taxpayers who make contributions.
- IRS Form 990 – Information Return of Organization Exempt from Income Tax (and Form 990-EZ and Form 990-N) – The annual information return required to be filed by most exempt organizations, which requires reporting on exempt and non-exempt activities, finances, governance, compliance with tax requirements, and compensation.
- IRS Form 990-T – Exempt Organization Business Income Tax Return – The annual information return required to be filed by exempt organizations to report unrelated business income and tax liability.
- IRS Form 941 – Employer’s Quarterly Federal Tax Return – The annual information return required to be filed by tax-exempt employers who withhold income taxes, social security tax, or Medicare tax from employees’ paychecks, or who pay the employer’s portion of social security or Medicare tax.
Download Ellen’s blog posts